{"id":6112,"date":"2020-06-25T10:24:59","date_gmt":"2020-06-25T09:24:59","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6112"},"modified":"2024-08-11T14:41:26","modified_gmt":"2024-08-11T13:41:26","slug":"benefices-des-emns-rbmct","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6112","title":{"rendered":"B\u00e9n\u00e9fice EMN RBMct"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\">Proposition d\u2019un Dispositif Mondial de Taxation<\/a><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\"> \u2013 Table de v\u00e9rit\u00e9 DAGTVA \u2013<\/span><\/p>\n<p style=\"text-align: center;\" align=\"center\"><span style=\"color: #800000;\"><strong>DAGTVA\u00ae \u2013 R\u00e9partition des b\u00e9n\u00e9fices des EMNs<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"41\"><strong>N\u00b0<\/strong><\/td>\n<td width=\"332\"><strong>Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\n<td width=\"60\"><strong>Origine<\/strong><\/td>\n<td width=\"24\"><strong>Pg<\/strong><\/td>\n<td width=\"24\"><strong>Li<\/strong><\/td>\n<td width=\"72\"><strong>Doc<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"41\">102<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013 <span style=\"color: #800000;\"><strong>M<\/strong><\/span>t<span style=\"color: #800000;\"><strong> C<\/strong><\/span> \u2013b\u00e9n\u00e9fice au<span style=\"color: #800000;\"><strong> t<\/strong><\/span>itre du montant A qui ouvre droit au montant C<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">18<\/td>\n<td width=\"24\">45<\/td>\n<td width=\"72\">RBMct<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><b><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/approche_unifiee_dagtva.doc\">Citation<\/a> :\u00a0<\/b><b> <\/b><span style=\"color: #993300;\"><strong>Appendice \u2013 Proposition d\u00e9taill\u00e9e de r\u00e9partition des b\u00e9n\u00e9fices<\/strong><\/span><\/em><\/p>\n<p><span style=\"color: #993300;\"><em><strong>Montant C<\/strong><strong><br \/>\n<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><em><strong>65<\/strong>.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Il serait \u00e9galement important au titre du montant C de s\u2019assurer que le b\u00e9n\u00e9fice d\u00e9j\u00e0 attribu\u00e9 au titre du montant A ne puisse \u00eatre r\u00e9attribu\u00e9 une deuxi\u00e8me fois dans la juridiction du march\u00e9(<a href=\"https:\/\/www.dagtva.com\/?page_id=6110\" target=\"_blank\" rel=\"noopener noreferrer\">RBMcb<\/a>) <\/em><em>(que ce soit partiellement ou enti\u00e8rement), au motif par exemple que <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">tout ou partie du b\u00e9n\u00e9fice au titre du montant A se rapporte \u00e9galement, d\u2019une mani\u00e8re ou d\u2019une autre, aux fonctions exerc\u00e9es dans la juridiction du march\u00e9 qui ouvrent droit au montant C<\/span>. Certains aspects de l\u2019articulation pr\u00e9cise entre les montants A et C devront par cons\u00e9quent faire l\u2019objet de travaux suppl\u00e9mentaires.<\/em><\/span><\/p>\n<p style=\"text-align: left;\">Il n&rsquo;a pas \u00e9t\u00e9 retenu par DAGTVA de nouveau droit d&rsquo;imposition, ni d&rsquo;attribution de b\u00e9n\u00e9fices au titre du \u00ab\u00a0montant A\u00a0\u00bb du fait de la pr\u00e9cision de la taxation transactionnelle. Par voie de cons\u00e9quence il est impossible que cela puisse ouvrir un droit au titre du \u00ab\u00a0montant C\u00a0\u00bb.<\/p>\n<p style=\"text-align: left;\">A ce sujet DAGTVA n&rsquo;a retenu dans l&rsquo;option \u00ab\u00a0montant C\u00a0\u00bb, que les mesures contraignantes.<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">**********<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=5829\" target=\"_blank\" rel=\"noopener noreferrer\">Retour \u00e0 la table de v\u00e9rit\u00e9<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">**********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposition d\u2019un Dispositif Mondial de Taxation \u2013 Table de v\u00e9rit\u00e9 DAGTVA \u2013 DAGTVA\u00ae \u2013 R\u00e9partition des b\u00e9n\u00e9fices des EMNs N\u00b0 Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets Origine Pg Li Doc 102 Ap \u2013 Mt C \u2013b\u00e9n\u00e9fice au titre du montant &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6112\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":5829,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6112","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6112"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6112\/revisions"}],"predecessor-version":[{"id":11436,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6112\/revisions\/11436"}],"up":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5829"}],"wp:attachment":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}